Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For September

Home Highlights September

Filter:

Showing 1751 to 1800 of 6921 Records

1 ....32 33 34 353637 38 39 40........ 139

September 14, 2022 Case Laws Central Excise

Levy of penalty - Invalid certificate issued by the W.B. Handloom & Powerloom Development - The adjudicating authority held that the certificates declaring that the yarn....
September 14, 2022 Case Laws Central Excise

Area Based exemption - manufacture - The contention of the revenue is not acceptable, that the only change brought about by the appellant when the colouring matter is......
September 13, 2022 Case Laws GST

Seeking grant of Regular Bail - availing input tax credit by showing fake inward transactions - The department failed to point out the facts that the further custody of.....
September 13, 2022 Case Laws Income Tax

Compounding of offences punishable u/s 276B r.w.s.278B - non-disclosure of the prior conviction - repeated default in deposit of TDS - pending conviction orders with......
September 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of order u/s 148A - the Assessing Officer has passed an order u/s 148A of the Act which is not final adjudication but a......
September 13, 2022 Case Laws Income Tax

Deduction u/s 54 - acquiring two separate properties or adjoining property - Sr. citizen - Recording my painful dissatisfaction and disappointment in the passing of......
September 13, 2022 Case Laws Income Tax

Exemption under Tonnage Tax Scheme - liquidated damages - disallowance of ‘other operating revenue’ claimed by the assessee as exempt income - liquidated damages cannot.....
September 13, 2022 Case Laws Income Tax

Penalty u/s. 271(1)(c) - It cannot be said that assessee has concealed the particular income with the meaning of section 271(1)(c) of the Act or there is not deep......
September 13, 2022 Case Laws Customs

Confiscation of goods already exported - redemption fine in lieu of confiscation imposed - export of iron ore fines - Fe content of the iron ore fines - In a case where.....
September 13, 2022 Case Laws SEBI

Offence under SEBI - reasonable grounds to believe - Any enquiry that may be required to be made under the SEBI Act, 1992, would be of a broader compass than that of an.....
September 13, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditors - The ‘Deed of Hypothecation’ is merely creation of security interest and a mere security of interest created by hypothecation or mortgage......
September 13, 2022 Case Laws Service Tax

In light of the functions and duties of the Krishi Utpadan Mandi Samiti, it is evident that the "Work Contract Services" provided by the respondent contractor to Krishi.....
September 13, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - reliability of the statements - The assessee is not an inspector and has no powers to examine the records of all the operators in....
September 13, 2022 Case Laws VAT and Sales Tax

Condonation of delay of 163 days, 207 days & 197 days in filing appeal by Revenue - A perusal of paragraphs 3 to 8 of the application of condonation of delay would......
September 13, 2022 Case Laws VAT and Sales Tax

Violation of the principles of natural justice - exparte reassessment order - the petitioner has given a categorical reply to the notice dated 02.03.2022 wherein various....
September 12, 2022 Circulars Customs

Clarified issued for New Rules - Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 - Circular
September 12, 2022 Case Laws GST

Condonation of delay of 65 days in filing appeal - It is evident that this Appellate Authority being a creature of the statute is empowered to condone a delay of only a.....
September 12, 2022 Case Laws GST

Classification of supply - Construction of Roads and Services of TP-1 Area - The applicant service of construction of other Utility Service viz. Potable Water Supply......
September 12, 2022 Case Laws Income Tax

Income deemed or accrue or arise in India - liaison office - Permanent Establishment (PE) - Revenue though vehemently submitted that liaison office was negotiating price....
September 12, 2022 Case Laws Income Tax

TP adjustment - Benchmarking of interest on interest free advances good to the subsidiary companies - In the present case, the cost borrowing of the assessee does not......
September 12, 2022 Case Laws Income Tax

TDS u/s 195 - Royalty - purchase of software - Considering the Assessee was granted a distributorship/license to sell the products manufactured by the MGI, with a......
September 12, 2022 Case Laws Service Tax

Refund of CENVAT Credit - export of services - Since the issue of jurisdiction was not specifically taken in the show cause notice the adjudication on this point against....
September 12, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - n transaction of layering of funds through the bank account - As is evident from the record the amount due from these......
September 12, 2022 Case Laws Income Tax

Exemption u/s 11 - income from the trust was drawn by the trustee and evidences for the applications were not produced, the AO treated them as violation u/s. 13(1)(c)......
September 12, 2022 Case Laws Income Tax

Deduction u/s. 54B - agricultural land which is purchased prior to the sale of agricultural land - the assessee is not entitled to claim deduction u/s. 54B of the Act......
September 12, 2022 Case Laws Income Tax

Addition u/s 68 - receipt of share application money - reliance on statement of third parties - The statements of third parties i.e. two angadias relied upon by the ld......
September 12, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Merely on the basis of audit objection powers u/s 263 could not have been exercised. The impugned order u/s 263, does not indicate that the......
September 12, 2022 Case Laws Income Tax

Rectification u/s 154 - Receipt of valuation report after the date of assessment order passed - re-computation of the long term capital gain - FMV / Cost of acquisition.....
September 12, 2022 Case Laws Income Tax

Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act,.....
September 12, 2022 Case Laws Income Tax

Revision u/s 263 - Doctrine of merger - When the issue flagged by Ld. PCIT has never been ascertained/examined to compute the correct book profit qua the transfer of......
September 12, 2022 Case Laws Income Tax

Addition u/s 69C - bogus purchase bills - AO was having complete information about those parties - The ld. AO himself made any enquiry with those parties further with......
September 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - Financial Debt - There is a difference between the levy of liquidated damages or penal interest for default and the financial.....
September 12, 2022 Case Laws Central Excise

Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when......
September 12, 2022 Case Laws Central Excise

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as......
September 11, 2022 Case Laws GST

Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even......
September 11, 2022 Case Laws GST

Delay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause - the Appellate Authority / respondent No.1 clearly committed an error in......
September 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was......
September 11, 2022 Case Laws Income Tax

Validity of assessment u/s 153A - AO would be competent to reopen the assessment proceeding already made and determine the total income of the assessee. The Assessing......
September 11, 2022 Case Laws Income Tax

Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of......
September 11, 2022 Case Laws Income Tax

Deduction u/s. 54F - LTCG - Claim denied since the assesse was owning two house property - Assessee claimed that these properties are Farm House / Commercial property......
September 11, 2022 Case Laws Income Tax

Assessment mentioning the wrong PAN - PAN of the assessee was wrongly mentioned including the erroneous name in assessment order. The revenue authority was erred to make....
September 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has made addition on the basis of the borrowed satisfaction. He has not applied his mind and in our opinion, he ought to have done......
September 11, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - no discussion or elaborate discussion in the assessment order - It is for the Tax Authorities to ensure that the Assessing Officers are well......
September 11, 2022 Case Laws Income Tax

Accrual of income - addition on account of accrued interest on NPA account as income - the assessee had adequately established that the interest received during the year....
September 10, 2022 Case Laws Customs

Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said....
September 10, 2022 Case Laws Customs

Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The......
September 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - validity of order of liquidation - Wither the Resolution Professional (RP) has not at all taken any sincere efforts for obtaining appropriate......
September 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - period of limitation - NCLT admitted the application - The time is not the essence of contract with regard to sale of immovable property, unless......
September 10, 2022 Case Laws Service Tax

Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to......
September 10, 2022 Case Laws Central Excise

Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on......

1 ....32 33 34 353637 38 39 40........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...